It is January 15 and you, CPA, work for ABC Management Consultants. You have recently met with your new client, OPLL Corporation. OPLL manufactures three types of industrial valves: flow-control valves, pressure-control valves, and custom valves. Information on the product lines is included in Appendix I. During the past three years, OPLL has seen a decline in demand for the flow-control valve, steady demand for the pressure-control valve, and substantially increased demand for the custom valves. The income statement by product line for last fiscal year is included in Appendix II. Toni Anderson, vice-president of operations, is concerned about the recent trends he is witnessing in the company. "We have top-of-the-line equipment and great employees. Most of our competitors generate a profit margin of 10